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Corporate Service - Taiwan

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Land Value Tax Payer

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Q：

Who can be the taxpayer of land value tax in Taiwan?

A：

Since land can be divided into public and private, the taxpayers of land value tax are divided into:

1.	Private land
	(1)	The owner of the land.
	(2)	The person who has a mortgage on the land is the mortgagee.
	(3)	The inheritor shall be the inheritor.
	(4)	The person who acquires the land for cultivation shall be the owner of the farming right.
	(5)	The ownership of the land is jointly owned by the public, and there is an elected manager who is the manager. The ownership of the land belongs to the co-owners respectively, and the co-owners shall be taxpayers according to their share.
	(6)	The land is the trust property and the trustee.
2.	The public land shall be the management authority.

Q：

I have three houses in Taichung City, Taiwan, and I receive three housing tax bills every year. Why do I only receive one land value tax bill?

A：

The land value tax is calculated and levied according to the sum of all the land prices of each land owner in each municipality or county (city) jurisdiction, so when the same person holds multiple lands in the Taichung City jurisdiction, the calculation is The land value tax in Taichung City is the sum of the taxable land value of each land, and then multiplied by the applicable land value tax level tax rate. Therefore, each land owner will only receive one land value tax bill in Taichung City. Unlike the house tax, where each house number is used to issue a house tax bill, if there are three houses with three house numbers, there will be three house tax bills.

Q：

When land tax in Taiwan that was originally subject to land tax is changed to land value tax according to law, when should the tax be changed?

A：

If the agricultural land subject to land tax is changed to a non-agricultural user before the change of land use designation or use zoning is carried out according to law, the land value tax shall be changed from the next year of the "actual change of use". The so-called "actual change of use" refers to those who have obtained construction licenses or miscellaneous licenses. The actual construction period shall prevail.

Q：

Mr. Li wants to sell a piece of road land located in Taiwan's regional planning law. Can the land value-added tax be exempted?

A：

According to Article 39, Item 3 of the Land Tax Law, if non-urban land has been developed by the land owner or approved for use by public facilities according to the plan, and the allocation of land for use has been completed in accordance with the law, the transfer of the non-urban land before it is expropriated, Land value-added tax is exempted for those who need to use the certificate of land owner. Mr. Li can apply for exemption from land value-added tax if he obtains a certificate of non-urban land for public facilities issued by the person who needs the land for the land used for roads under the Regional Planning Act.

Q：

What is the scope of land value-added tax in Taiwan?

A：

For land with a prescribed land price, when the land ownership is transferred, the land value-added tax shall be levied according to the total amount of the land price increase, but the land value-added tax shall be exempted for the transfer due to the following circumstances:

Public land sold or donated by governments at all levels and private land received as a gift.
Land transferred due to inheritance.
The land donated by private individuals for the establishment of social welfare enterprises or the establishment of private schools in accordance with the law meets the following provisions: 1. The recipient is a legal person of a foundation. 2. The articles of association of the legal person state that when the legal person is dissolved, its remaining property belongs to the local government. 3. The donor has not obtained the benefit of the donated land in any way.
Expropriated land.
Private land that can be expropriated according to law, and the land owner voluntarily sells it to the person who needs the land.
Land expropriated by section.
The land value-added tax shall be exempted for the transfer of the reserved land for public facilities designated in accordance with the Urban Planning Law before it is expropriated.
However, when the land is transferred after it has been changed to a reserved land for non-public facilities, the original land price before the land value-added tax exemption for the first time or the current value of the declared transfer approved at the latest land value-added tax levy is the original land price , calculate the total amount of price increases, and levy land value-added tax.
Non-urban land that has been developed by the person who needs the land or approved for use by public facilities according to the plan, and has completed the use of the land according to the law, and the transfer before it is expropriated is exempted if it is certified by the person who needs the land appreciation tax. However, when the land is transferred after being used as a non-public facility, the original land value before the land value-added tax exemption for the first time or the current value of the declared transfer approved at the latest land value-added tax levy is the original land price , calculate the total price increase, and levy land value-added tax.

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